1991 (12) TMI 163

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....ants had imported a consignment of thermal printing paper in September 1988 and had claimed its clearance as "printing and writing paper" with benefit of Notification 55/86-Cus., dated 17-2-1986. The goods were examined and the test report stated that "the sample is a cut piece of one sheet of paper composed of chemical pulp. It is coated on one side with a heat sensitive preparation containing organic chemicals - GSM - 61.4". After issue of show cause notice and adjudication the adjudicating authority classified the goods under Heading 4811.90 of the Customs Tariff and the Central Excise Tariff, on the basis of the width of the imported paper. Classification under Heading 4823.90 was ruled out for the reason that that Heading included "pap....

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....c purposes. 5. In order to decide which is the most appropriate entry it will be necessary to refer to the Note to Chapter 48 and the HSN Explanatory Notes. The explanatory notes appearing under Heading 48.23 show that only such paper is covered by this entry which is not covered by previous Headings of the Chapter and whose width does not exceed 15 cms. Note 7 to Chapter 48 says that the Headings 48.01, 48.02, 48.04 to 48.08, 48.10 and 48.11 apply only to paper, paper-board, cellulose wadding and webs of cellulose fibres in strips or rolls of a width exceeding 15 cms. There is no dispute that the impugned goods in question are not cut to size or shape and further there is no dispute that the width of the strips/rolls exceeds 15 cms. The....